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Keywords: network analysis
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Journal Articles
How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 431–464.
Published: 01 January 2021
... that executives engaged in backdating because they were desensitized to its inappropriateness when they learned through their legal counsel that other companies were engaging in this practice. We identify backdating companies through backdating-related restatements of earnings. Using network analysis, we find...